签字注册会计师任期、媒体监督与审计质量研究

Research on Certified Public Accountants' Background Characteristics,Media and Audit Quality

运用高层梯队理论和公共压力理论,以我国2009-2013年上市公司为样本,考察在媒体监督的作用下,签字注册会计师的既有任期和预期任期对审计质量的影响。结果发现:签字注册会计师既有任期与审计质量呈倒U型关系;签字注册会计师预期任期与审计质量呈正相关;媒体监督在既有任期影响审计质量中起到了正向调节作用,但在特殊普通合伙制中强于有限责任制,在非国有公司中强于国有公司;媒体监督在预期任期影响审计质量中尚未起到调节作用,但在特殊普通合伙制和非国有公司中却起到了正向调节作用。这些研究结论对于深入理解会计师事务所的审计行为,以及完善媒体监督机制和加强会计师事务所人力资源管理都具有一定的启示意义。

This article examines on the impact of Signing Certified Public Accountants＇（ CPA＇s） actual and expected tenure upon audit quality from the point of media,focusing on the use of Upper Echelons Theory and Public Pressure Theory,using2009—2013 listed companies as samples. These results demonstrate that the relationship between CPA＇s actual tenure and audit quality takes on an inverted-U shape. The relationship between CPA＇s expected tenure and audit quality takes on positive correlation. Media plays the function of positive adjustment in the process of actual tenure influencing audit quality,and this function is stronger in special general partnership than that in limited liability,and stronger in non-stateowned companies than that in state-owned ones. Media does not play regulating effect in the process of expected tenure influencing audit quality,however,it plays the role of positive adjustment in special general partnership and those nonstate-owned companies. In a word,these conclusions are helpful and significant in further understanding CPA firms＇ audit activity,improving media mechanism and CPA firm human resources management.